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    July 11, 2026   Case Laws Benami Property
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    July 11, 2026   Case Laws Customs
    Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
    July 11, 2026   Case Laws Customs
    Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
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    July 10, 2026   Notifications Customs
    Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
    July 10, 2026   Notifications Customs
    BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
    July 10, 2026   Notifications Customs
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July 11, 2026   Case Laws Benami Property
Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
July 11, 2026   Case Laws Customs
Unjust enrichment does not bar customs refund on finalisation of provisional assessment; excess duty was refundable.
July 11, 2026   Case Laws Customs
Show cause notice and director liability barred customs penalties where no hearing and no evidence of personal involvement.
July 11, 2026   Case Laws Customs
Independent examination in customs broker licensing: revocation set aside where authority merely adopted inquiry findings
July 11, 2026   Case Laws Customs
Maintainability of advance ruling applications and NIL AIDC on FTA imports upheld despite partial BCD relief.
July 11, 2026   Case Laws IBC
Approved resolution plans extinguish pre-CIRP claims not included, stripping arbitral tribunals of jurisdiction over such disputes.
July 11, 2026   Case Laws IBC
Natural justice and sufficient cause justify condoning short delay and reopening reply rights in insolvency proceedings.
July 11, 2026   Case Laws FEMA
Deferred import payments treated as foreign exchange borrowing, with directors liable and civil penalty upheld under FEMA.
July 11, 2026   Case Laws FEMA
FEMA reporting breach and director liability upheld, while penalties were reduced on proportionality grounds despite later circular plea
July 11, 2026   Case Laws Money Laundering
PMLA bail requires a live scheduled offence and identified proceeds of crime; prolonged custody justified release.
July 11, 2026   Case Laws Service Tax
Personal-use exclusion and APMC construction taxability guide service tax treatment of government works contract disputes
July 11, 2026   Case Laws Indian Laws
Motor accident compensation: income tax returns guide income assessment, but self-employed earnings require business context and fair averaging
July 11, 2026   Case Laws Indian Laws
Section 141 NI Act requires specific averments on a director's role; general allegations cannot sustain vicarious liability.
July 11, 2026   Case Laws Indian Laws
Cheque dishonour limitation runs from deemed service when returned notice reaches the complainant, restoring conviction and compensation.
July 11, 2026   Case Laws Indian Laws
Writ relief against private cryptocurrency exchange rejected where dispute was treated as private commercial and factual claims needed trial.
July 11, 2026   Case Laws Indian Laws
Leasehold rights as property under Article 300A: unlawful mining suspension was void and lost lease period was restored.
July 10, 2026   Notifications SEBI
Municipal debt securities framework widened with ESG, pooled financing, electronic advertising and enhanced disclosure requirements.
July 10, 2026   Notifications Customs
Customs exemption entry revised for Lithium Ion Cell manufacturing capital goods by consolidating and updating eligible machinery
July 10, 2026   Notifications Customs
BCD exemption for wireless charging module inputs extended to specified components used in cellular mobile phone manufacturing.
July 10, 2026   Notifications Customs
BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset date.

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Companies Law

Clarification on Para 46A of Notification Number G.S.R. 914(E)...

Clarification on Paragraph 46A of G.S.R. 914(E) for Accounting Standard 11 on foreign exchange rate changes.

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Companies Law August 18, 2012 Circulars
Clarification on Para 46A of Notification Number G.S.R. 914(E) dated 29.12.2011 on Accounting Standard 11 relating to “The effects of changes in Foreign Exchange Rates”. - Circular
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Acts Income Tax
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